singapore_cpf_calculator 1.1.1 → 1.2.0

checksums.yaml

@@ -1,7 +1,7 @@
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data/README.md

@@ -78,9 +78,9 @@ The following parameters needs to be specified:
       * required if the `residency_status` is `permanent_resident`
     * see: [Year of Singapore Permanent Resident (SPR) Status](http://mycpf.cpf.gov.sg/NR/exeres/3D0D66F9-0085-4FD5-9CB5-35B55C0ADA53,frameless.htm)
   * **ordinary_wages** :
-    * see : [ordinary wages definition](http://mycpf.cpf.gov.sg/NR/exeres/24537890-6D8E-495E-80D5-E5EFEFCA1905,frameless.htm)
+    * see : [ordinary wages definition](https://mycpf.cpf.gov.sg/Employers/EmployerGuides/employer-guides/hiring-employees/cpf-contributions-for-your-employees)
   * **additional_wages** :
-    * see : [additional wages definition](http://mycpf.cpf.gov.sg/Employers/Employers_Guide_to_CPF/Glossary/Glossary_Additional_Wages.htm)
+    * see : [additional wages definition](https://mycpf.cpf.gov.sg/Employers/EmployerGuides/employer-guides/hiring-employees/cpf-contributions-for-your-employees)
   * **employee\_contribution\_type** : type of rates to use for the employee's contribution
     * accepted values : `"full"`, `"graduated"`
     * note: *full* rates is not supported if the employer's contribution type is *graduated*

data/lib/singapore_cpf_calculator.rb

@@ -102,6 +102,7 @@ module SingaporeCPFCalculator
       [
         Year2014,
         Year2015,
+        Year2016
       ]
     end
   end
@@ -123,3 +124,4 @@ require_relative "singapore_cpf_calculator/spr_2_fg_common"
 require_relative "singapore_cpf_calculator/spr_2_gg_common"
 require_relative "singapore_cpf_calculator/year_2014"
 require_relative "singapore_cpf_calculator/year_2015"
+require_relative "singapore_cpf_calculator/year_2016"

data/lib/singapore_cpf_calculator/age_group.rb

@@ -11,6 +11,7 @@ module SingaporeCPFCalculator
       # @param [Date] birthdate
       # @return [Symbol] the symbol representation of the age group
       #   - :group_50_years_and_below
+      #   - :group_55_years_and_below
       #   - :group_above_50_to_55_years
       #   - :group_above_55_to_60_years
       #   - :group_above_60_to_65_years
@@ -29,22 +30,16 @@ module SingaporeCPFCalculator
 
     # @return [Symbol] the symbol representation of the age group
     #   - :group_50_years_and_below
+    #   - :group_55_years_and_below
     #   - :group_above_50_to_55_years
     #   - :group_above_55_to_60_years
     #   - :group_above_60_to_65_years
     #   - :group_above_65_years
     def get
-      case
-      when age < 50
-        :group_50_years_and_below
-      when 50 <= age && age < 55
-        :group_above_50_to_55_years
-      when 55 <= age && age < 60
-        :group_above_55_to_60_years
-      when 60 <= age && age < 65
-        :group_above_60_to_65_years
-      else # 65 <= age
-        :group_above_65_years
+      if current_date.year <= 2015
+        age_grouping_for_2015_and_earlier
+      else
+        age_grouping_for_2016_and_later
       end
     end
 
@@ -66,6 +61,34 @@ module SingaporeCPFCalculator
       end
     end
 
+    def age_grouping_for_2015_and_earlier
+      case
+      when age < 50
+        :group_50_years_and_below
+      when 50 <= age && age < 55
+        :group_above_50_to_55_years
+      when 55 <= age && age < 60
+        :group_above_55_to_60_years
+      when 60 <= age && age < 65
+        :group_above_60_to_65_years
+      else # 65 <= age
+        :group_above_65_years
+      end
+    end
+
+    def age_grouping_for_2016_and_later
+      case
+      when age < 55
+        :group_55_years_and_below
+      when 55 <= age && age < 60
+        :group_above_55_to_60_years
+      when 60 <= age && age < 65
+        :group_above_60_to_65_years
+      else # 65 <= age
+        :group_above_65_years
+      end
+    end
+
   end
 
 end

data/lib/singapore_cpf_calculator/base_calculator.rb

@@ -85,6 +85,7 @@ module SingaporeCPFCalculator
       end
     end
 
+    # TC Rate 1 is
     def tc_rate_1
       raise NotImplementedError, "sub classes needs to implement #tc_rate_1"
     end

data/lib/singapore_cpf_calculator/requirements.rb

@@ -4,6 +4,7 @@ module SingaporeCPFCalculator
 end
 
 require_relative "requirements/group_50_years_and_below"
+require_relative "requirements/group_55_years_and_below"
 require_relative "requirements/group_above_50_to_55_years"
 require_relative "requirements/group_above_55_to_60_years"
 require_relative "requirements/group_above_60_to_65_years"

data/lib/singapore_cpf_calculator/requirements/group_55_years_and_below.rb

@@ -0,0 +1,13 @@
+module SingaporeCPFCalculator
+  module Requirements
+    module Group55YearsAndBelow
+
+      private
+
+      def required_age_group
+        :group_55_years_and_below
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/version.rb

@@ -1,3 +1,3 @@
 module SingaporeCPFCalculator
-  VERSION = "1.1.1"
+  VERSION = "1.2.0"
 end

data/lib/singapore_cpf_calculator/year_2015.rb

@@ -16,7 +16,7 @@ module SingaporeCPFCalculator
       # @param [Date] date when the CPF contribution is to be calculated for.
       # @return [true, false] true when the date's year is 2014
       def applies_to?(date)
-        date.year >= 2015
+        date.year == 2015
       end
 
       private

data/lib/singapore_cpf_calculator/year_2016.rb

@@ -0,0 +1,38 @@
+require_relative "year_2016/base"
+require_relative "year_2016/citizen_or_spr_3"
+require_relative "year_2016/spr_2_gg"
+require_relative "year_2016/spr_2_fg"
+require_relative "year_2016/spr_1_gg"
+require_relative "year_2016/spr_1_fg"
+
+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2014.
+  module Year2016
+
+    class << self
+
+      include YearCommon
+
+      # @param [Date] date when the CPF contribution is to be calculated for.
+      # @return [true, false] true when the date's year is 2015
+      def applies_to?(date)
+        date.year >= 2016
+      end
+
+      private
+
+      def residency_modules
+        [
+          CitizenOrSPR3,
+          SPR2GG,
+          SPR2FG,
+          SPR1GG,
+          SPR1FG,
+          BeforeSPR,
+        ]
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2016/base.rb

@@ -0,0 +1,17 @@
+module SingaporeCPFCalculator
+  module Year2016
+
+    # Base class for 2014 CPF calculators.
+    class Base < BaseCalculator
+
+      private
+
+      def capped_ordinary_wages
+        [d("6_000"), ordinary_wages].min
+      end
+
+    end
+
+  end
+
+end

data/lib/singapore_cpf_calculator/year_2016/citizen_or_spr_3.rb

@@ -0,0 +1,33 @@
+require_relative "citizen_or_spr_3/age_55_below_contribution_calculator"
+require_relative "citizen_or_spr_3/age_55_to_60_contribution_calculator"
+require_relative "citizen_or_spr_3/age_60_to_65_contribution_calculator"
+require_relative "citizen_or_spr_3/age_65_up_contribution_calculator"
+
+module SingaporeCPFCalculator
+  module Year2016
+
+    # Residency module for Singaporean Citizen and Permanent Residents on their 3rd year.
+    module CitizenOrSPR3
+
+      extend ResidencyModuleCommon
+      extend CitizenOrSPR3Common
+
+      class << self
+
+        private
+
+        def calculators
+          [
+            Age55BelowContributionCalculator,
+            Age55To60ContributionCalculator,
+            Age60To65ContributionCalculator,
+            Age65UpContributionCalculator,
+          ]
+        end
+
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2016/citizen_or_spr_3/age_55_below_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2016
+    module CitizenOrSPR3
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 50 and below.
+      class Age55BelowContributionCalculator < Year2016::Base
+
+        extend Requirements::Group55YearsAndBelow
+
+        private
+
+        def tc_rate_1
+          "0.17"
+        end
+
+        def tc_rate_2
+          "0.37"
+        end
+
+        def ec_rate
+          "0.20"
+        end
+
+        def adjustment_rate
+          "0.6"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2016/citizen_or_spr_3/age_55_to_60_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2016
+    module CitizenOrSPR3
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 55 to 60.
+      class Age55To60ContributionCalculator < Year2016::Base
+
+        extend Requirements::GroupAbove55To60Years
+
+        private
+
+        def tc_rate_1
+          "0.13"
+        end
+
+        def tc_rate_2
+          "0.26"
+        end
+
+        def ec_rate
+          "0.13"
+        end
+
+        def adjustment_rate
+          "0.39"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2016/citizen_or_spr_3/age_60_to_65_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2016
+    module CitizenOrSPR3
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 60 to 65.
+      class Age60To65ContributionCalculator < Year2016::Base
+
+        extend Requirements::GroupAbove60To65Years
+
+        private
+
+        def tc_rate_1
+          "0.09"
+        end
+
+        def tc_rate_2
+          "0.165"
+        end
+
+        def ec_rate
+          "0.075"
+        end
+
+        def adjustment_rate
+          "0.225"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2016/citizen_or_spr_3/age_65_up_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2016
+    module CitizenOrSPR3
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 65 and above.
+      class Age65UpContributionCalculator < Year2016::Base
+
+        extend Requirements::GroupAbove65Years
+
+        private
+
+        def tc_rate_1
+          "0.075"
+        end
+
+        def tc_rate_2
+          "0.125"
+        end
+
+        def ec_rate
+          "0.05"
+        end
+
+        def adjustment_rate
+          "0.15"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2016/spr_1_fg.rb

@@ -0,0 +1,35 @@
+require_relative "spr_1_fg/age_55_below_contribution_calculator"
+require_relative "spr_1_fg/age_55_to_60_contribution_calculator"
+require_relative "spr_1_fg/age_60_to_65_contribution_calculator"
+require_relative "spr_1_fg/age_65_up_contribution_calculator"
+
+module SingaporeCPFCalculator
+  module Year2016
+
+    # For Singapore Permanent Resident (SPR) on their first year with graduated (G, partial)
+    # employee contribution and full (F) employer contribution
+    module SPR1FG
+
+      extend ResidencyModuleCommon
+      extend SPR1FGCommon
+
+
+      class << self
+
+        private
+
+        def calculators
+          [
+            Age55BelowContributionCalculator,
+            Age55To60ContributionCalculator,
+            Age60To65ContributionCalculator,
+            Age65UpContributionCalculator,
+          ]
+        end
+
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2016/spr_1_fg/age_55_below_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2016
+    module SPR1FG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 50 and below.
+      class Age55BelowContributionCalculator < Year2016::Base
+
+        extend Requirements::Group55YearsAndBelow
+
+        private
+
+        def tc_rate_1
+          "0.17"
+        end
+
+        def tc_rate_2
+          "0.22"
+        end
+
+        def ec_rate
+          "0.05"
+        end
+
+        def adjustment_rate
+          "0.15"
+        end
+
+      end
+
+    end
+  end
+end